The aim of this paper is twofold. First, we want to examine whether and if so, to what extent, the concept of International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated…

Over the past decade, sustainable or “green” innovation has occupied a top-ranking position on the agenda of many firms. Sustainable innovation can be broadly defined as an innovation that has to consider…

• Results of the First Survey: Strong Economic Situation in CEE States
• A Slightly Positive Outlook for the Eurozone, a Better one for the CEE States
• Strong Current Economic Situation in the Czech Republic and…

Description and evaluation of the German tax reform in 2008 decided by the Federal Government on 14th March 2007.

• Anhaltende Dynamik der konjunkturellen Entwicklung in Deutschland
• Die voraussichtliche Lage in der EWU
• ZEW-Finanzmarkttest: Ergebnisse der Maiumfrage 2007
• Dienstleister der Informationsgesellschaft: Unternehmen…

We present a simple two-steps procedure for a within-subject test of the inequity aversion model of Fehr and Schmidt (1999). In the first step, subjects played modified ultimatum and dictator games and were…

• Investitionen tragen den Aufschwung
• EZB: Zinserhöhung steht bevor
• USA: Konjunkturerholung erwartet
• Japan: Moderates Wachstum
• Großbritannien: Warten auf die Bank of England
• Sonderfrage: Kriterien für die Wahl von…

The closing of the gender wage gap is an ongoing phenomenon in industrialized countries. However, research has been limited in its ability to understand the causes of these changes, due in part to an inability…

A recent survey of 54 micro-econometric studies reveals that exporting firms are more productive than non-exporters. On the other hand, previous empirical studies show that exporting does not necessarily improve…